Choice of Entity and Accounting for Start-Ups
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1 Chice f Entity and Accunting fr Start-Ups Presented by Kevin F. Israel Meyer, Unkvic & Sctt LLP. All rights reserved. Entity Classificatin Overview Business entities are classified under 2 separate and distinct (but similar) classificatin systems. First, what type f business entity are yu fr state law (nn-tax) purpses? Business Entity classificatin is a matter f state, nt Federal, law. Secnd, hw is the business entity classified fr Federal incme tax purpses? State tax classificatin generally fllws the Federal classificatin Meyer, Unkvic & Sctt LLP. All rights reserved. 1
2 Chice f Entity Limited Liability Cmpany Single Member Multiple Member Crpratin C Crpratin S Crpratin Owners f LLCs and Crpratins enjy limited persnal liability under state law Meyer, Unkvic & Sctt LLP. All rights reserved. Chice f Entity (cnt.) Partnership General Partnership All partners are General Partners Limited Partnership Must have 1 general partner Sle Prprietrship a self-emplyed individual Sle Prprietrs and General Partners d NOT have limited persnal liability under state law Meyer, Unkvic & Sctt LLP. All rights reserved. 2
3 Entity Tax Classificatins Check-the-Bx Rules IRS Frm 8832 Entity Classificatin Electin Limited Liability Cmpany Single Member LLC Default Classificatin: Sle Prprietrship ("Disregarded Entity") May elect t be classified as a crpratin Default is C Crpratin; may further elect S Crpratin Classificatin Meyer, Unkvic & Sctt LLP. All rights reserved. Entity Tax Classificatins (cnt.) Multiple Member LLC Default Classificatin is Partnership May elect t be classified as a crpratin Default is C Crpratin; may further elect S Crpratin Classificatin Meyer, Unkvic & Sctt LLP. All rights reserved. 3
4 Entity Tax Classificatins (cnt.) Partnerships Partnerships d nt pay incme taxes. Partnership incme r lss "flws thrugh" the partnership t the partners. A Partner reprts his/her share f partnership incme r lss n the Partner's persnal incme tax return Meyer, Unkvic & Sctt LLP. All rights reserved. Entity Tax Classificatins (cnt.) Crpratin C Crpratin Pays incme tax at the crprate level. Dividends distributed t sharehlders are als taxed n the Sharehlder's persnal return. S Crpratin The crpratin des nt pay tax at the crprate level. The crpratin's incme "flws thrugh" t the sharehlders and is taxed n the sharehlder's return Meyer, Unkvic & Sctt LLP. All rights reserved. 4
5 Entity Tax Classificatins (cnt.) Sle Prprietrship A self emplyed individual wh reprts business taxable incme r lss n his/her individual incme tax return (Schedule C). Pays self-emplyment tax (13%) in additin t regular incme taxes Meyer, Unkvic & Sctt LLP. All rights reserved. Tax Matters Federal, State and Lcal Taxes Quarterly Payments Understanding Credits and Deductins Self-Emplyment Taxes Meyer, Unkvic & Sctt LLP. All rights reserved. 5
6 Gvernance: Crpratins vs. LLCs Mre frmal requirements fr crpratins Bylaws, Minutes Crpratins must hld Annual Meetings Sharehlders Directrs Optin t take actin by written cnsent State law requirement t "bserve crprate frmalities." Meyer, Unkvic & Sctt LLP. All rights reserved. Gvernance (Cnt.) Limited Liability Cmpany Flexibility f Operating Agreements A cntract amng the LLC members Addresses issues such as gvernance, restrictins n transfers f membership interests, et. LLCs are managed by the Members r by Managers. N statutry requirements fr annual meetings Meyer, Unkvic & Sctt LLP. All rights reserved. 6
7 Kevin F. Israel Meyer, Unkvic & Sctt Henry W. Oliver Building 535 Smithfield Street, Suite 1300 Pittsburgh, PA Meyer, Unkvic & Sctt LLP. All rights reserved. 7
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